The 'China Life Fu Lu Xin Zun' Endowment Insurance (Participating) is the upgraded version of 'Fu Lu Jin Zun', the key endowment plan in 2011, and integrates wealth management, pension and protection features in one offering.

55-747 (35) provided bases to compute one-year term insurance premiums in determining the amount required to be included in employee income from current life insurance protection provided under a whole-life or endowment insurance contract held by a qualified plan.

As a consequence of the new tax regulations on endowment insurance which came into force on 1 January 2012, the net inflow into investment savings accounts (ISA) and endowment insurance is expected to be significantly more evenly spread throughout the year than in previous years.

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